49. Refer to Code Sec. 403 [dH]. ts the exclusion lrom income available for IRA owners, regardless of their age? I"nll'hat was the initial expiration date for this provision? What is the current expiration date tor this exclusion and 1what most recent Act of Congress made the change to extend the expiration date? ' No. the code section states, "the deductions allowed to the taxpayer under section 219 for all taxable years ending on or after the date the taxpayer attains age ?0 1:91." This means that taxpayers age T0 3*; or older may make tax-free distributions of up to 100,000 per year from an individual retirement account to a qualifying charitable organization. ' The initial expiration date for this provision was for taxable years beginning after December 31, 2014. ' There is no expiration date for this provision as it was made permanent under the 2015 PATH Act